Ergebnisneutrale latente Steuern

08:39 Oct 8, 2015 

Hi Niamh, IAS 12.61A is the primary IFRS requirement governing this issue:

"Current tax and deferred tax shall be recognised outside profit or loss if the tax relates to items that are recognised, in the same or a different period, outside profit or loss. Therefore, current tax and deferred tax that relates to items that are recognised, in the same or a different period:
(a) in other comprehensive income, shall be recognised in other comprehensive income (see paragraph 62).
(b) directly in equity, shall be recognised directly in equity (see paragraph 62A)."

The problem with your German text is that it's actually not specific enough, as "ergebnisneutral" can mean both "recognised directly in equity" and "recognised in OCI", so I think that Ted's catch-all solution is the safest bet here.

I'm afraid that the Munich Airport translation is simply wrong, or maybe some items in the statement of OCI got shifted around, as the English caption clearly refers to another standard line item of OCI.

07:22 Oct 8, 2015 

3.2 Relating to the statement of financial position
3.2.1 In addition to the disclosures listed under 3.1, these disclosures shall also be made:
Current and deferred tax recognized directly in equity
http://ifrs.wiley.com/chapters/w9780470178447c36